OFFICIAL |
CHARITY COMMISSION FOR ENGLAND AND WALES
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2,|
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## Trustees’ Annual Report for the period
.
|From 1 Jun 24|Period start date. To 31 May25 Period end date.
-|Period start date. To 31 May25 Period end date.
-|
|---|---|---|
|Charityname:|T|E LAWRENCE COMBINED OFFICERS’ANDWO/SNCOS’ MESS|
|Charity registration number: 1167389|||
|Objectives and|Activities||
|||Reference|
|Summary of the
purposes of the|||Para 1.17 |The report provides information intended to helpthe user
understand how the Charity aims to fulfil its legal|
|charity as set||purposes, the activities it undertakes and what it has|
|out in its
|||achieved. All|
|governing||Charities must provide
asummary of:|
|document.|||
|||¢ the purposes of the Charity as set out in its governing|
|||document; and|
|||* the main activities undertaken in relation to those|
|||purposes.|
|||Service Funds objects are concerned with, ‘The|
|||Promotion ofMilitary Efficiency of theArmedForces ofthe|
|||Crown’.|
|||This object presents the Trustee with wide powers,|
|||enabling them to provide charitable assistance to all|
|||elements of the Royal Air Force community; internal|
|||subsidy of Mess activities and grant-making are the Royal|
|||Air Force StMawgan Combined Officers’ and|
|||WO/Sergeants’ Mess principal means of delivering this|
|||charitable assistance.|
|||The Royal Air Force St Mawgan Combined Officers’ and|
|||WO/Sergeants’ Mess has the following three aims:|
|||1. Encourage ‘Espritde Corps’
by enabling serving Mess|
|||Members to mix, in both formal dining situations and|
|||informal social activities to keep Service traditions alive|
|||and encourage the well-being of the Mess community.|
|||2. Encouraging, supporting and facilitating the|
|||development of sportto raise standards and to promote|
|||the link to fitness, teamwork and personal development|
|||throughsportingactivityandopportunities.|
.
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## OFFICIAL
||||3. Supporting facilities and capital projects to enable the|3. Supporting facilities and capital projects to enable the|
|---|---|---|---|---|
||||best possible provision for the Royal Air Force StMawgan||
||||community.||
|Summary ofthe
main activities in
relation to those|[Para 1.17
|}and 1.19||| ‘Espritde Corps’has been encouraged by the provision of
subsidies to facilitatefrequent social events, both within
the Combined Officers’ and WO/SNCOs’ Mess and for the||
|purposes forthe|||wider Station personnel.||
|public benefit
the activities,|||The growth of sporting activities has been achieved via||
|projects or
services|||sports levies paid by the Combined Mess members
through a direct contribution to the Station Sports Fund.||
|identified in the|||||
|accounts.|||||
|Statement
confirming
whether the|Para 1.18|||TheTrustee has paid due regard tothe guidance issued
by the Charity Commission on Public Benefit, with Air
Command Service Funds providing guidancewhen||
|trustees have|||required.||
|had regard to||:|||
|the guidance
issued by the
charity
commission on|||The Combined Messfund generates public benefit as it
assists in providing Royal Air Force personnel with the
tools to transmit the Royal Air Force operational output to
defence, for the protection of the United Kingdom. Service||
|public benefit.||.|Funds are established forthe benefit of Service Personnel||
|;|.||and the promotion of military efficiency. This statement||
||||underpins the ‘Espritde Corps’and collaborative working||
||||within the MOD. Service Funds encourage personnel to||
||||develop character and spirit to face challenges associated||
||||with military Service. The Combined Mess Fund derives a||
||||benefit to the public in helping to build motivated||
||||personnel with high morale anda willingness to serve the||
||||United Kingdom.||
||||The above statement has been agreed by RAF Air||
||||Command HQ Service Funds staff and the Charity||
||||Commission. With assistance issued from Air Command||
||||- | staff, the trustee has paid due regard to the guidance||
||||issued by the Charity Commission on public benefit.||
|Additional information||(optional)|||
|You may choose|to include further statements where relevant about:||||
|[Reterence
|
Reference
Policyon grant |Para1.38 |TheCommitteemeets monthly todecide requests for
making.
assistance in theform of individual bids. Approval is
based on the merits of the case. These details are
.|||||
||||included in the Combined Mess Financial Plan.||
|Policy on social|||||
|including|||known as the Contingent Liability, was held in a high||
||||2||
## OFFICIAL
||program related
investment.||interest deposit account. The decisionwas made in the
FY21-22EGM to re-centralise thefunds and return the
PEG back to Central Funds, a task which was completed||
|---|---|---|---|---|
||||in Feb 23.||
||Contribution
made by|Para 1.38 |The|TheCommittee hasvolunteers undertaking thevarious
roles within the Combined Mess committee. The||
||volunteers.||Entertainments committee undertake additional voluntary
work atthe major functions to assist with the organisation||
||||of the event.||
||a|aae|ae||
||Achievementsand Performance||,||
||||;||
|||SORP|||
|||Reference|||
|-|Summary ofthe
}main
achievements of||Para1.20 ||Throughout the yeartheCommittee had thefunds to
subsidise a total of 6formal functions, and 6 informal
events. Attendance has ranged from 60 to over 150||
||the charity,||personnel with a subsidies budgetof£23,300.||
||identifying the
difference the||>
Specific events are extended to include guests, Junior|.|
||charity’s work
has made to the||Ranks (JRs) and members ofthe local community. These
initiatives would enable theJRs to gain an insight into the||
||circumstances
of its||traditions and etiquette ofthe Mess which contribute
towards the promotion of morale and welfare of the JRs||
||beneficiaries
and any wider
benefits to
society.|;|on the Station. Forguests and the local community, the
events would promote engagement within the Southwest
bringing local government personnel, other agencies and
individuals together tosupportthe Stations output and for
the formation ofgood relationships within the local area.||
||||Donations were made during the Financial YeartotheJRs
Christmas party and Community Support events.||
||||Aspecific contribution is made from the Mess members||
||||towards the Station Sports Fund forthe operation of non-||
||||core activities on the Station. In addition, a one-off||
||||payment of £300 is made to the CO’s charity fund for the||
||||benefit ofthe nominated charity for that financial year.||
||Additional information (optional)||||
||You may choose to include further statements where relevant about:||||
||||.||
||Achievements
against|Para 1.41 ||Objectives against the Financial Plan.were achieved.||
||objectives set.||||
||fundraising||.||
3
## OFFICIAL
;
|activities against
bien
Investment|Para|1.41|1.41||N/A|,|
|---|---|---|---|---|---|
|performance||||||
|against||||||
|objectives.||||;||
|re||||||
|Financial Review||||||
|Review of the
charity’s
financial
position atthe
end of the|Para
;|1.21|||TheTE Lawrence Mess continues to be in a healthy
financial position. This is based on the information shown
in the Statements ofAccounts asadministered and
produced by the Contractor ESS. The previoustwoyears
had resulted in a slight overspend, this FY mainly due to||
|period.||||the cancellation ofone function resulted with the accounts
finishing the year with an underspend.||
|Statement
explaining the
policy for|Para|1.22
;
||||TheT E Lawrence Mess is a non-profit making charitable
organisation and as such there is no requirement to hold a
large reserve. However, an additional reserve is held to||
|holding reserves
stating why they||||protectthe furidfrom potential losses in subscriptions and
bar income.A reserve policy isformalised in line with||
|are held.||||SORP 2005.||
|reserves held.||||||
|ating
holding zero
reserves.||Para1.22|1.22|||N/A||
|materially in||||a||
|deficit.||||||
|Explanation of|Para|1.23|||TheService Funds Risk Register is utilised to highlight||
|any||||any concerns.||
|uncertainties||||||
|about the||||||
|charity||||||
|continuing as a||||||
|goingconcern.||||||
Additional information (optional) You may choose to include further statements where relevant about:
;
4
.
)
## OFFICIAL
,
|The charity’s
principal|Para 1.47 | There are three principal sources of income to the Mess
which are bar income, subscription income and function|Para 1.47 | There are three principal sources of income to the Mess
which are bar income, subscription income and function|
|---|---|---|
|sources of funds||income.|
|(including any|||
|fundraising).|||
|Investment|Para 1.46 | Reserves currently held in a deposit high interest account.||
|policy and|||
|objectives|||
|including any|||
|social
investment||‘|
|policy adopted.|||
|Adescription of |Para 1.46
the principal||Contractorization ofthemessaccounts isthe main risk to
thecharity, and the Managing Trustee, with third party|
|risks facing the||responsibility forthe administration of the mess accounts.|
|charity.||The loss of Line Management control of the Mess Fund
Clerk and the lack of daily visibility of accounting|
|||transactions presents the trustee with a heightened risk of|
|||fraudulent practices to exist.|
|||Tomanage this risk the Station utilises theService Funds
Risk Register designed to capture all identified risks tothe|
|||Charity. Assessment of risks are monitored, and mitigation|
|||action put in place to reduce the risks to a lowest
,|
|||acceptable level.|
|||In addition, OC SFAS, asthe Trustee’s delegated|
|||representative on Service Funds, carries out management
checkson the Mess Fund Clerk along with additional
checks by the Bar Manager to further mitigate the risk of|
|||poor accounting, fraud or theft.|
|||The trustee is satisfied that the actions outlined above, in|
|||conjunction with the operation of the Service Funds|
|||Internal Audit Board, provide systems and procedures to|
|||manage the principle risks tothe charity.|
|ar|||
## Structure, Governance and Management
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Description of N/A
charity’s trusts:
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5
;
;
:
;
,
.
|||OFFICIAL|.|
|---|---|---|---|
|Type of
governing|+}|Para 1.25 | Constitution||
|document||||
|How isthe
charity||Para 1.25 | Unincorporated||
|constituted?||||
|Trustee
selection||Para 1.25 |The Station Commander at Royal Air Force StMawgan is
appointed as ex-officio Trustee of all Service Funds at||
|methods||Royal Air Force St|Mawgan.|
|including details||||
|of any||Appointment of Station Commanders is controlled by the||
|constitutional
provisions, for||Royal Air Force Career Management Directorate,
currently based at Headquarters AirCommand, Royal Air||
|example,||Force High Wycombe.||
|election to post||||
|or name of any||||
|person or body||||
|entitled to||||
|appoint one or||,||
|moretrustees.||||
.
Additional information (optional) - You may choose to include further statements where relevant about:
.
||Policies and|Para 1.51 ||TheTrustee is given a full brief byOC Accts Fiton their|||
|---|---|---|---|---|---|
||procedures
adopted for the
induction and|||responsibilities as a Trustee. Relevant leaflets and
information by theCC provided. Trustees are also offered
informal training as part of an induction at Headquarters Air|||
||training of||Command by Service Funds Policy. Trustees are|||
||trustees||recommended to attend a Trustee Training Day.|||
|||The charity’s
organisational|Para1.51 |The|TheTrustee delegates theday-to-day managementand
control of the Combined Mess Fund togetherwith the|||
||structure and||authority forthe disbursement of grants and loans to a|||
||any wider||management committee chaired by the President of the|||
||network with||Mess Committee (PMC) and the Chairman of the Mess||;|
||which the||Committee (CMC)who are appointed by the Trustee.|||
||charity works||Members of the Committee are appointed from each of the|||
||||functional areas or sections of the unit. However, all|||
||||management decisions, acquisitions and expenditure are|||
||||subject to the Trustee’s approval by signature in the|||
||||electronic minute book.|||
||||The T E Lawrence Mess Committee meets monthly to|||
||||monitorthe monthly and year to date income and|||
||||expenditure against the Financial Plan.|||
||||Extraordinary General Meetings (EGM) are heldwhen|||
||||required, which includes ratification of the Financial Plan for|||
||||the next Financial Year. The Financial Plan is setin May at||||
||||theEGM by the Financial Member, (OC SFAS)and the|||
||||Mess Committee for presentation and ratification by the|||
||||Messmembers.AnAnnualGeneralMeeting
(AGM)
isheld|||
6
.
## OFFICIAL
to present the Annual Audited Balance Sheet for the previous Financial Year, once those details become available, received from and ratified by an Independent ; toExaminer.reach theMinutesTrusteearewithin taken10atworkingall meetingsdays ofandthecirculatedmeeting : for their approval. Relationship Para1.51 | N/A . with any Related Parties POther NA Reference and Administrative details Charity name Registered Charity: T E Lawrence Mess Other name the charily uses Registered charity number Charity’s principal address T E Lawrence Mess RAF St Mawgan Newquay Cornwall . TR8 4HP . nH
.
## Names of the charity trustees who manage the charity
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Name of person
F (or body)
Trustee name Office (if any) - as acted if not for entitled to
y appoint trustee ,
, if an
Wg Cdr H Simpson RAF St Mawgan 01 Aug 23 Appointment of
Station Commander Station
Commanders is
controlled by the
Royal Air Force |
Manning ; :
organisation at
HQ Air
Command.
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Corporate trustees — names of the directors at the date the report was approved
[Directorname TT
LNA
a GQ
OO
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole
year
[NA
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7
.
;
## OFFICIAL
|Funds held as custodian trustees on behalf of others|Funds held as custodian trustees on behalf of others|||
|---|---|---|---|
|Description of the assets.|N/A|||
|held in this capacity|||.|
|Name and objects of the|N/A|||
|charity on whose behalf the||||
|assets are held and how this||||
|falls within the custodian||||
|charity’s objects||||
|Details of arrangementsfor|| N/A|||
|safe custody and||||
|segregation of such assets||||
|from the charity’s own||||
|assets||;||
## Additional information (optional)
.
Names and addresses of advisers (Optional information)
.
|Type of
Name
Address|
|---|
|adviserWA|
Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
,
## Other optional information
Declarations
8
OFFICIAL
## Declarations
The trustees declare that they have approved the trustees’ report above.
.
Signed on behalf of the charity’s trustees
je Full name(s)|H R SIMPSON Position (eg Secretary, |[TRUSTEE] Chair, etc)
Date) jUL 25
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|
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|i}|CHARITY COMMISSION|RAF St. Mawgan|ae|
|FOR|ENGLAND AND WALES|TE. Lawrence Mess|CharityNo|1167389|=|
|Period|end|: ee,|:|
|Period|[start]|Annual accounts for the period|()|
|Section|A|Statement|of|Financial|Activities|
|Recommended|categories by|o= ®|Unrestricted|iaealk.|ng|Endowment]|Total funds|Prior year|
|activity|5 2|funds|Sanda|funds|funds|
|£|£|£|£|£|
|Incoming|resources|(Note|3)|FO1|FO2|F03|F04|FOS|
|Income|and|endowments|from:|
|Donations and legacies|sot|36351[|=|||[86,351]]|33,761|
|Charitable|activities|$02|62,672 Pe|Te|62,672|59,818|
|Total|so7||99,023]|=|||[99,023]|||93,579|
|Resources|expended|(Note|6)|iaMeee||
|Expenditure|on:|eee|
|Charitable|activities|$09|101,108]|-|||-|[101,108|100,551|
|Total|si2{__|1011087|||101,108 ||[100,551]|
|Net income/(expenditure)|before|ay|(2,085)|(6,972)|
|investment|gains/(losses)|
|Net income/(expenditure)|S15 [Ban|2i085)e ayes)|oem|eee|2,085)|6,972|
|Extraordinary|items|(Note|7)|sto[|-|||-|||(49,024)|(49,024),|= -|||
|-|Transfers|between funds|elae|
|Other recognised|gains/(losses):|eo.|
|Gains|and|(losses)|on|revaluation|of fixed|assets|for the|sis|
|charity's|own|use|
|Net movement in funds|s20| (2,085)||-|~—«|__—((49,024)|(51,109)|(6,972)|
|Total funds brought forward|sa||116806|[|-|||49,024|165,830|172,802|
|Total funds|carried forward|s22||114,721|||= -|||=|=||114,721|165,830|
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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page1 of 50
|Section B|||Balance Sheet||
|---|---|---|---|---|
|nellesMawgal
.E.
Lawrence Mess
at31 May2023|=8
23
50|unrestricted Restricted
Engowment|
Totalthis | Total last
funds
income
finds
aor
ear
funds
.
y|||
||||£
£
£
£|£|
|Fixed assets
Intangibleassets
(Note 15)
Tangible assets
(Note 14)
Heritage assets
(Note 16)
Investments
(Note 17)
Totalfixedassets
Currentassets
Stock
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash atbank and in hand (Note 24)|per
B02
aee
pe
805
B06
B07
ps
B09|FO1
F02
FO3
FO04
FO5
[ - |
- | - | =f
- |
61,267,
- |-|
61,267
62,867
ee
ce
[
- |
- |
- f
+]
piger|
=
etcen |)
Gainer
eae)
5926]
- |
= - ~[
—5,926|
6,029
7630{-
|
- |
7,630
11,671
[= |
|
CU PC
47,106]
- |
=- |
47,106
93,535|||
|Totalcurrentassets|810||CS|
I||
||||Roe||
|Creditors: amounts falling duewithin,
one year
(Note 20)
Cashatbankandinhand (Note20)
sm||[|7,208
7,208
- |
- [| - |
= -J -|8,272
-*||
|Totalcurrentliabilities
Netcurrentassets/(liabilities)|812
®12|(Le
ee
ee)
7,208
8,272
li ata
[__53,454[ ——- |
se-_|_ 53,454 | 102,963 ||||
|Totalassetslesscurrentliabilities|813||Pal
eeLe
ee
Pe
cc
ee|165,830|
|Creditors: amounts falling due after|at||||
|one year
(Note 20)
Provisions forliabilities|af||-|
-l
-_
Ey|- ||
|Totalnetassets orliabilities
Fundsofthe Charity
Endowmentfunds (Note 27)
Restricted incomefunds(Note27)|ae
B17
B18|||addateee|
andired|
ee
fl
|
fe
||465/830
49,024|
|Unrestricted funds|B19||114,721
114,721|116,806|
|Totalfunds|321|||114721|
- | — - |
144,721]|165,830|
|Signed by one ortwo trustees on behalf of all|||||
||hy
.
(nwe en
A
27 Nov|||L025|
||||WgCdrHSimpson||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 2 of 50
## Section C
## Statement of Cash Flows
## RAF St. Mawgan T.E. Lawrence Mess Year to 31 May 2023
(
|
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Net movement|in|funds|generated|from|operations|(51,109|
|Depreciation|in|the|year|1,600|
|Disposal|of|Fixed|Assets|-|
|Revaluation|of|Fixed|Assets|-|
|Movement|in|Stocks/Inventories|103|
|Movement|in|Debtors/Receivables|4,041|
|Movement|in|Creditors/Payables|(1,064)|
|Net|movement|in|assets|and|liabilities|4,680|
|Net cash|generated|from|operations|46,429|
|Investing|Activities|
|Investment|in|Fixed|Assets|-|
|Changes|in|Investments|-|
|Total|for Investing|Activities|eeeaOn ||
|Financing|Activities|
|Repayment|of|Loans|-|
|Total|for Financing|Activities|ie|ee|
|Total|movement|in|Cash|at|bank|and|in|hand|46,429|
|Cash|at bank and|in|hand|B/fwd|01Jun2022.||93,535—|||
|Cash|at bank|and|in|hand|C/Fwd|31|May 2023|47,106|
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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 3 of 50
q
The charity constitutes a public benefit entity as defined by FRS 102.* €_ * -Tick as appropriate
## la Section D Note 1 Basis of preparation
## Notes to the accounts
This section should be completed by all charities .
## 1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their
- @ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
® and with the Charities Act 2011.
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Y
es
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## 1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
|An explanation as to those factors that||
|---|---|
|support the conclusion thatthe charity is a|N/A|
|going concern;||
|Disclosure ofany uncertainties that make the
going concern assumption doubtful;|N/A|
|Where accounts are not prepared on a going||
|concern basis, please disclose this fact||
|together with the basis on which the trustees
prepared the accounts and the reasonwhy|N/A|
|the charity is not regarded as a going||
|concern.||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 4 of 50
e Section D
.- €
## Notes to the accounts
## 1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
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* -Tick as appropriate
Please disclose:
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected
.- |in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP. N/A
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102
Yes" * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No* | [[|]]
Please disclose:
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
€' | | (iii) |more wherefuture practicable, periods. the effect of the change in one or
N/A
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**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes" * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No* | [[|]]
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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 5 of 50
6 Section D ;
## Notes to the accounts
## 1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
* -Tick as appropriate No*
Please disclose: (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and N/A _. _ |(iii) the amount of the correction at the beginning of the 4 earliest prior period presented in the accounts. N/A
fo
.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 6 of 50
ga
Notes to the accounts
f .
## Section D
## Note 2 Accounting Policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
## 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
|Start of|End of|
|---|---|
|period|period|
|£|£|
Fund balances as previously stated Adjustments:
## Fund balance as restated ae |
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of period £ Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/(expenditure) as restated
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 7 of 50
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||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|D|Notes|to|the|accounts|
|pan|
|Note|2|Accounting|Policies|
|This standard|list of|accounting|policies has been|applied by the charity except|for those|identified,|"No" or|"N/a".|Where a|different or|
|additional policy has been|adopted|then|this|is detailed|in|the box below.|
|2.1|INCOME|
|Recognition|of income|These|are|included|in|the|Statement|of|Financial|Activities|Yes|
|=|the|charity|becomes|entitled|to|the|resources;|
|*|itis|more|likely|than|not that|the|trustees|will|receive|the|resources;|and|
|=|the|monetary value|can|be|measured|with|sufficient|reliability.|
|Offsetting|There|has been|no|offsetting|of assets|and|liabilities,|or income and|expenses,|unless|required|Yes|
|or|permitted|by the|FRS|102 SORP|or|FRS|102.|
|Grants|and|donations|Grants|and|donations|are|only|included|in|the|SoFA|when|the|general|income|recognition|Yes|
|criteria|are|met|(5.10 to|5.12|FRS|102|SORP).|
|(|.|theIn|thecharitycase|ofhas performanceprovided|therelatedspecifiedgrants,goodsincomeor|servicesmust|onlyasbeentitlementrecognised|toto thethe|extentgrant|onlythat|N/A|
|~|occurs when|the|performance|related|conditions|are|met|(5.16|FRS|102|SORP).|
|Legacies|Legacies|are|included|in|the|SOFA|when|receipt|is|probable,|that|is,|when|there|has|been|N/A|
|grant|of|probate,|the|executors|have|established|that|there|are|sufficient|assets|in|the|estate|
|and|any|conditions|attached|to|the|legacy|are|either|within|the|control|of the|charity|or|have|
|been|met.|
|Government grants|The|charity has|received|government|grants|in|the|reporting period|No|
|Tax reclaims on donations and|Gift|Aid|receivable|is|included|in|income|when|there|is|a|valid|declaration|from|the|donor.|N/A|
|gifts|Any|Gift|Aid|amount|recovered|on|a|donation|is|considered|to|be|part|of|that|gift|and|is|
|treated|as|an|addition|to|the|same|fund|as|the|initial|donation|unless|the|donor|or|the|terms|
|of the|appeal|have|specified|otherwise.|
|Contractual|income|and|This|is|only|included|in|the|SoFA|once|the|charity|has|provided|the|related|goods|or|services|N/A|
|performance|related|grants|or|met the|performance|related|conditions.|
|Donated goods|Donated|goods|are|measured|at|fair|value|(the|amount|for|which|the|asset|could|be|N/A|
|exchanged)|unless|impractical|to|do|so.|
|The|cost|of|any|stock|of|goods|donated|for|distribution|to|beneficiaries|is|deemed|to|be|the|
|fair|value|of those|gifts|at|the|time|of|their|receipt|and|they|are|recognised|on|receipt.|In|the|
|reporting|period|in|which|the|stocks|are|distributed,|they|are|recognised|as|an|expense|at the|
|carrying amount|of the|stocks|at|distribution.|
|Donated|goods|for|resale|are|measured|at|fair|value|on|initial|recognition,|which|is|the|N/A|
|expected|proceeds|from|sale|less|the|expected|costs|of|sale,|and|recognised|in|‘Income|from|
|other|trading|activities’|with|the|corresponding|stock|recognised|in|the|balance|sheet.|On|its|
|sale|the|value|of|stock|is|charged|against|‘Income|from|other|trading|activities’|and|the|
|proceeds|from|sale|are|also|recognised|as|‘Income from|other trading|activities’.|
|Goods|donated|for|on-going|use|by|the|charity|are|recognised|as|tangible|fixed|assets|and|N/A|
|included|in|the SoFA|as|incoming|resources when|receivable.|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 8 of 50
gfe Section C Notes to the accounts
cont...
|||Gifts in kind for use by the charity are included in the SoFA as income from donations when|N/A|
|---|---|---|---|
|||receivable||
||Donated servicesand|Donated services and facilities are included in the SOFAwhen received at the value ofthe gift|N/A|
||facilities|tothe charityprovided thevalue ofthe gift can bemeasured reliably.||
|||Donated services and facilities that are consumed immediately are recognised as income with|N/A|
|||an equivalent amount recognised as an expense underthe appropriate heading in theSOFA.||
||Support costs|The charity hasincurred expenditure on support costs.|Yes|
||Volunteerhelp|The value of any voluntary help received is not included in the accounts but is described in|N/A|
|||the trustees’ annual report.||
||Incomefrom interest,|This is included in the accounts when receipt is probable and the amount receivable can be|Yes|
||royalties and dividends|measured reliably||
|f
*.|Income frommembership
subscriptions|Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|Yes|
|||Membership subscriptions which gives
a member the right to buy services or other benefits|Yes|
|||are recognised as income earned from the provision of goods and services as income from||
|||charitable activities.||
||Settlement of insurance|Insurance claims are only included in the SoFAwhen the general income recognition criteria|N/A|
||claims|are met (5.10to 5.12 FRS 102 SORP) and are included asan item ofotherincome in the SoFA.||
||Investment gainsand losses|This includes any realised or unrealised gains or losses on the sale of investments and any|Yes|
|||gain or loss resultingfrom revaluing investments to marketvalue atthe end ofthe year.||
||2.2 EXPENDITURE& LIABILITIES|||
||Liability recognition|Liabilities are recognised where it is more likely than not that there is a legal or constructive|Yes|
|oo
oe||obligation committingthe charityto payout resourcesand theamountofthe obligation can
bemeasured with reasonable certainty.||
||Governance andsupport|Support costs have been allocated between governance costs and other support. Governance|Yes|
||costs|costs comprise all costs involving public accountability ofthe charity and its compliance with||
|||regulation andgood practice.||
|||Support costs include central functions and have been allocated to activity cost categories on|Yes|
|||a basis consistent with the use of resources, eg allocating property costs by floor areas, or per||
|||capita, staff costs bythe time spent and other costs bytheir usage.||
||Grantswith performance|Where the charity gives a grant with conditions for its payment being a specific level of|N/A|
||conditions|service or output to be provided, such grants are only recognised in the SoFA once the||
|||recipient ofthe grant has provided the specified service or output.||
||Grants payable without|Where there are no conditions attaching to the grant that enables the donor charity to|Yes|
||performanceconditions|realistically avoid the commitment, a
liability for the
full funding obligation must be||
|||recognised.||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 9 of 50
ocction C Notes to the accounts éBae x
:
|||ocction C|Notes to the accounts|cont...|
|---|---|---|---|---|
|Bae
éBaex|||||
|||Redundancy cost|The charity made no redundancy payments duringthe reporting period.|Yes|
|||Deferred income|No material item of deferred income has been included in the accounts|Yes|
|||Creditors|The charity hascreditors which aremeasured at settlementamounts lessanytrade discounts|N/A|
|||Provisionsfor liabilities|A liability is measured on recognition at its historical costand then subsequently measured at|Yes|
||||the best estimate ofthe amount required to settlethe obligation atthe reporting date||
|||Basicfinancial instruments|The charity accounts for basic financial instruments on initial recognition as per paragraph|Yes|
||||10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102||
||||SORP.||
|||2.4 ASSETS|||
|_
[||Tangible fixed assetsforuse|These are capitalised ifthey can be used formorethan one year, and costabove zero|Yes|
|°||bycharity|||
||||They are valued at cost.|No|
||||The depreciation rates and methods used are disclosed in note 14.|No|
|||Intangible fixedassets|The charity has intangible fixed assets, that is, non-monetary assets that do not have physical|No|
||||substance but are identifiable and are controlled by the charity through custody or legal||
||||rights. The amortisation rates and methods used are disclosed in note 15.||
||||They arevalued at cost.|N/A|
|||Heritage assets|The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,|No|
||||technological, geophysical orenvironmental qualities that are held and maintained principally||
||||for their contribution to knowledge and culture. The depreciation rates and methods used as||
|on|||disclosed in note 16.||
||||They arevalued at cost.|N/A|
|||Investments|Fixed asset investments in quoted shares, traded bonds and similar investments arevalued at|N/A|
||||initially at cost and subsequently at fair value (their market value) at the year end. The same||
||:||treatment is applied to unlisted investments unless fair value cannot be measured reliably in||
||||which case it is measured at cost less impairment.||
||||Investments held for resale or pending their sale and cash and cash equivalents with a|Yes|
||||maturity date of less than 1 year are treated as current asset investments||
|||Stocks andwork in progress|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|Yes|
||||realisable value.||
||||Goods or services provided as part of a charitable activity are measured at net realisable|Yes|
||||value based on the service potential provided by items ofstock.||
||||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the|N/A|
||||contract.||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 10 of 50
Section C
Notes to the accounts
cont...
cr
**----- Start of picture text -----**
|||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Debtors|Debtors|(including|trade|debtors|and|loans|receivable)|are|measured|on|initial|recognition|at|Yes|
|settlement|amount|after|any|trade|discounts|or|amount|advanced|by|the|charity.|
|Subsequently,|they are|measured|at the|cash|or other consideration|expected|to|be|received|
|Current|asset investments|The|charity|has|has|investments|which|it|holds|for|resale|or|pending|their|sale|and|cash|and|N/A|
|cash|equivalents|with|a|maturity|date|less|than|one|year.|These|include|cash|on|deposit|and|
|cash|equivalents|with|a|maturity|date|of|less|than|one|year|held|for|investment|purposes|
|rather than|to|meet|short|term|cash|commitments|as|they|fall|due.|
|They|are valued|at fair value|except where|they|qualify|as|basic financial|instruments|N/A|
|Policies|adopted|additional to|or different from|those above|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 11 of 50
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|he|33|Analysis|of income|
|Unrestricted]|Restricted||Endowment}|Total funds||Unrestricted||Restricted||Endowment]|Prior year|
|funds|incomefunds|funds|:|:|:|funds|incomefunds|funds|funds|
|Analysis|
|Donations|[Donationsandgifts|—CiYS|
|andlegacies:|GiftAidET|
|legacies||
|[General grants provided|by governmentiother|||2.500/|[soot|
|Seoin|substance|donations|'|‘|,|
|[Donatedare|goods, facilitiesand|services|||TPOO|
|[Otherandlegacies——SSCSC~CSC‘C‘“ donations|Totall36351[|YT SCT SY}|CT TCT|
|= [|||36,351[|33,761]|||||83,761|
|ee|esBer|
|Charitableactivities:|[Barincome ——“C~‘“‘“‘;*;*rSCAAT|ara|30,337]|T8037|
|[Function Income|CSC]|||||0,065]|25,477]|||285,17|
|[GarageIncome|||Oass0f1s50f|||1,550|
|Visitorincome|ss|C—C~‘“—*~sSC‘ia S||az]|754]|T2754|
|GO)OE|
|aGS|OS|CE)|
|GSSGc)|ed|
|QSa|Ge)|
|Totall|eS|OE Ged|eee|
|62,672;|||=||62672|sogis]|||||59,818)|
|Other trading [Othertrading activitesTPEe|esee|
|activities; [ef|
|a|OS|G2|(eC|
|GOTotal]eeOe)|es|
|ee|esee|
|Income from [interestincome|
|investments:|[DividendincomeTf|
|[Rentalandleasingincome|||
|[Otherinvestmentincome|Total]Te|
|a|ee|
|Separate|[ef|
|materialitem[>|
|ofincome: [oe|
|PO|
|Other:|[Conversion ofendowment funds|intoincome|TT|TP|
|icharity's|own|use|
|[Gain on disposal|ofa programme rlatedinvestment|||-||||-{—-{|||-||—-{|||
|arights|A|
|lother-OthertncomeSSSCSC—~—CSsSSSSC|
|Total|||
|||eerr|
|TOTAL INCOME|[99023]|=]|J|99,023T|93579]|||93,579)|
**----- End of picture text -----**
iad
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 12 of 50
(continued)..
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Section|D|Notes|to the|accounts|
|€|¢ information:|
|All|income|in|the|prior year was|unrestricted|except|for:|(please|provide|
|description|and|amounts)|
|Where|any endowment fund|is|converted|into|income|in|the|reporting|
|period,|please|give the|reason|for the|conversion.|
|Within|the|income|items|above|the|following|items|are|material:|(please|
|disclose|the|nature,|amount|and|any|prior year amounts)|
**----- End of picture text -----**
MK
&
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 13 of 50
Section D
Notes to the accounts
(continued)..
&
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Note|4|Analysis|of|receipts|of government|grants|
|[|This year|||[Lastyear_|]|
|Government grant|1|a|7|
|Government grant 2|eee|eee|
|Government grant 3|Ceeee|eee|
|Other|aeTotal|eeee|e|eee|
|This year|Last year|
|unfulfilled conditions and other|i}|@..=§_.|
|Ce|eR|——s——«C._.—COi
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 14 of 50
Section D
Notes to the accounts
(continued)..
\
## Note 5
Donated goods, facilities and services
|||This year|Last year|
|---|---|---|---|
|||£|£|
|Secondedstaff
Useofproperty
Other|rs eee
as
eee
es
eee|||
||[SS~C‘STNsyear|CT|SCiastyear|
|Please provide details ofthe||||
|accounting policyforthe recognition||||
|and valuation ofdonated goods,||||
|facilities and services.||||
|Please provide details ofany||||
|unfulfilled conditions and other||||
|contingencies attaching to resources||||
|from donated goods and services not||||
|recognised in income.||||
|Please give details of otherforms of||||
|other donated goods and services not||||
|recognised in the accounts, eg||||
|contributionofunpaidvolunteers.||||
come
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 15 of 50
7
||Note 6
Analysis ofexpenditure|
|---|---|
||Unrestricted | Restricted |Endowment |:Totalfunds’] Unrestricted | Restricted |Endowment| Totalfunds
.
funds
incomefunds
funds
:
funds
incomefunds
funds
Analysis|
|<-.|Expenditureon [incurredseekingdonations
|
|P|
raisingfunds:
[Incurredseekinglegacies
CT
incuredseekinggrants
CTS|eT
[Operating membershipschemesandsociallotteries**|**_ Ss **|**
| Pe
eT
[Stagingfundraisingevents
[Fudraisingagents
Te
[Operatingcharityshops
Tp
[Operatinga tradingcompany-non-charitable |
| OT
Advertising, marketing,directmailandpublicity | |
[Startup costsincurredingeneratingnewsourceof| |Pd
[Database developmentcosts
| |
[Othertradingactivities =
CT
linvestmentmanagementcosis:
| |
[Portfoliomanagementcosts
| TT
[Costofobtaininginvestmentadvice
|
|
linvestmentadministrationcosts
|
[intellectualpropertylicencingcosts
|
|
pd
[Rent collection,propertyrepairs, maintenance |Ppt
a
es Ue
aD cece
Totalexpenditureonraisingfunds|_
|
Es aee
Expenditure on [AgoountingServices
TO
Tao
ate
6|
Charitable
[BadDebisWrittenOf
SY A PO mar|
|,|[Fines/Surcharges
PT
7
297]
[Functions
CTC
TGTT
85379[537e5[
|
83,765
|GardenMaintenance
TOSTT
aes[ego
|
[Grantsmade
TOT
CT
Of
o50f
|
2,950
lindependentExaminaion
|S
94[Tena
sao]
540|
insurance
trea
go2t P=T4992|
[Maintenance
Teg[Teg
7za5
7,238
[Newspapers
|
AOTaso
ibe
T3156|
[PerformingRights
TOTT
085i
P87 |
[Presentations
CY
|
TT
ter 50
880]
[Refreshments
ToT**T**
ozgf ager]
1,967]
[TVLicencesandSubscriptions
CTS |
t
sof
159]
GE
Oe
GG
Oe)
)
en
CO GS Occ
(ON
a
eC 0
RD
C—O
eC
GOO
GREATS NN
Totalexpenditureoncharitable activities|__
107,708] =[= [TOT TORY 00ST
eT
Ee ee ee eee ee
Separate material [Extraordinaryitems
itemofexpense[oT
CO
Os
DSCe
ESOO
(OES
CDGOONSO00 RO
Totalseparatematerial itemofexpense[___
=] TP|
|Sau|Other
[Fixed AssetsDisposal
PCOS
ss
0
POO
a
esGedON
(000
OS
Totalotherexpenditure| fT
ee
ee
ee ee
TOTALEXPENDITURE
[toitos[TLtorsos]to0ss1]TY
100,554||
Other information:
\
RAF St. Mawgan T.€. Lawrence Mess Year Ending 31 May 2023
Page 16 of 50
€
Section D Notes to the accounts
(cont)
## Analysis of expenditure on charitable activities
|Activityor
Activity
Activities
Grant
Support
Totalthis
Grant
Totalprior
programme
£
£
£
£
£
£|
|---|
|mew?[ee
mews
[|
awiys[Te
aos
|Te
omertet|
|Prioryearexpenditure on charitable activities|
|can be analysed as follows:|
|Within the expenditure items above the|
|following items are material: (please disclose|
|the nature, amountand any prioryear|
|amounts}|
<
L
RAF St. Mawgan T.E, Lawrence Mess Year Ending 31 May 2023
Page 17 of 50
Section D
Notes to the accounts
(cont)
gue
## Note 7 Extraordinary items
## Please explain the nature of each extraordinary item occurring in the period.
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|This|year|Last year|
|Description|£|£|
|Extraordinary|item|1|
|Repayment of the|Permanent|Endowment|to RAF|49.024|
|Command|Central|Funds|,|
|—|oe|
|ov Lo.|
|—|[Lr|
|Total extraordinary items|49.024|Le|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 18 of 50
oection D
Notes to the accounts
(cont)
fee
## \. Note 8 Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: Ifa charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
|||Amount received|Amount paid out
Balance|
|---|---|---|---|
||||held at period end|
|Description/name of party
Station Sports'Fund|Related
party(Yes
orNoc)|Thisyear
Lastyear
[| £
|
€& [
1,533
1,565|Thisyear
Lastyear | Thisyear
Lastyear
€&
[| @
[|
@
| ¢@
1,533
3,068| {||
|pm||||
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.
Balance held at period end Deseripfioninameiotion/ off party eeee ee Total=]|
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 19 of 50
Section D
Notes to the accounts
(cont)
-
“
## Note 9 Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|7|Furthering|_|-|
|Support cost|Raising funds|Objectives|Activity 2|Activity 3|Grand|total|allocation|
|£|£|£|£|£|method|
|omefe|
|Please provide details of|the accounting policy|nosiseve peer apportioned on a basis designed to|
|adopted for the apportionment of costs between|retiect|the|use|oF|tne|resource.|
|activities|and any estimation|techniques|used|to|
|calculate|their apportionment.|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 20 of 50
Section D
Notes to the accounts
(cont)
fae
## “Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
|Please provide details of the amount paid for any statutorythe amount paid for any statutoryamount paid for any statutorypaid for any statutoryfor any statutoryany statutorystatutory external scrutiny ofscrutiny ofof
accounts and other services provided by your independentother services provided by your independentservices provided by your independentprovided by your independentby your independentyour independentindependent examiner.
If nothingnothing
was paid pleasepaid pleaseplease enter '0' inin the appropriate box(es).|||
|---|---|---|
||This year|Lastyear|
||£|£|
|Independentexaminer'sfees
Assuranceservices otherthanauditorindependent examination|a
i.)
Pe]||
|Otherfees (forexample: financial advice, consultancy, accountancy services) paid|||
|totheindependentexaminer|||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 21 of 50
oection D
Notes to the accounts
(cont)
fue
## ~~ Note 11 Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages wages ee
Pension costs (defined contribution scheme) ee
Other employee benefits ee
Total staffcosts|Te
Please provide details of expenditure on expenditure on on staff working working for the the N/A
**----- End of picture text -----**
## Salaries and wages wages
Please provide details of expenditure on expenditure on on staff working working for the the charity whose contracts are with and are paid by a related party
_~ Please give details of the number of employees whose total employee benefits (excluding employer ‘| pension costs) fell within each band of£10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 True
**----- Start of picture text -----**
Number of employees
**----- End of picture text -----**
**----- Start of picture text -----**
||||
|---|---|---|
|£60,000|to|£69,999|
|£70,000|to|£79,999|
|£80,000|to|£89,999|
|£90,000|to|£99,999|
|£100,000|to|£109,999|
**----- End of picture text -----**
Please provide the total amount paid to key management - personnel (includes trustees and senior management) for their (services to the charity
**----- Start of picture text -----**
. This year Last year
The parts of the charityin whichthe [Fundraising | |
employees work Charitable Activities ee ee
Governance ||
rota
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 22 of 50
Section D
Notes to the accounts
(cont)
gue
6
~ 11.3 Ex-gratia payments to employees and others (excluding trustees)
**----- Start of picture text -----**
Please complete if an ex-gratia No ex-gratia payments have been made
payment is made.
payment Woe |
~ Please state the amount ofthe payment| —_— oe a : :| : a - : —
11.4 Redundancy payments
Please complete if any redundancy or
termination payment is made in the No Redundancies during the period
period.
Total amount of payment
The nature of the payment (cash, asset
etc.) This year
6
Last year
The extent of redundancy funding at the
balance sheet date This year
ee ee
Please state the accounting policy for
any redundancy or termination This year
payments es ee
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 23 of 50
- Section D
(
~
## Notes to the accounts
## Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
## 12.1 Please complete this note if a defined contribution pension scheme is operated.
Amount of contributions recognised in
the SOFA as an expense £0
Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.
€ 12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity
12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity
can be liable to the plan for other entities’ obligations under the terms and conditions of the multi-employer plan
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 24 of 50
Section D
(cont)
oe
## Notes to the accounts
## “Note 13
## Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
## 13.1 Analysis of grants paid (included in cost of charitable activities)
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Grants|to|Grants|to|
|Analysis|institutions|individuals|Support costs|Total|
|Total|Peco|
|Please|enter|“Nil”|if the the|charity does does|not identify and/or allocate support identify and/or allocate support and/or allocate support allocate support support|costs.|
|13.2|Grants|made|to|institutions|
|My|charity has made|grants|to|particular|institutions|that are|material in|the|
|context of its|grantmaking.|Details|of the|institution|supported,|purpose|of|
|the grant and|total paid|to|each|institution|is|available|on|the|charity's|web|
|Names of institution|Purpose|Total amount of|
|grants|paid|£|
|Total grants to institutions in reporting period fF|
|Other unanalysed grantsPo|
|Total Grants PaidPe|
**----- End of picture text -----**
## Please enter “Nil” if the the charity does does not identify and/or allocate support identify and/or allocate support and/or allocate support allocate support support costs.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 25 of 50
Section D
Notes to the accounts
(cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Freehold|land &|Other|land|&|| Plant,|machinery||Fixtures,|fittings|Total|
|buildings|buildings|and|motor|and|equipment|
|vehicles|
|£|£|£|£|£|
|At the|beginning|of|67,535|67,535|
|the|year|
|14.2|Depreciation|and|impairments|
|**Basis|SL|SL|SL|SL|Straight|Line|
|("SL")|or|
|Reducing|
|Balance|("RB")|
|“RaelTCE|
|year|
|14.3|Net|book|value|
|Net|book value|at the|62,867|62,867|
|beginning|of the|year|
|Net book value|at the|61,267|61,267|
|end|of the|year|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 26 of 50
**----- Start of picture text -----**
Section D Notes to the accounts (cont)
_
“14.4 Impairment
Please provide a description of the This year N/A
events and circumstances that led
to the recognition or reversal of an
impairment loss. Last year N/A
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the name of independent valuer, if
applicable
the methods applied and significant
assumptions
the carrying amount that would have
been recognised had the assets
been carried under the cost model.
14.6 Other disclosures
(i) Please state the amount of
borrowing costs, if any, capitalised
C _ inthe construction of tangible fixed N/A N/A
“<< assets and the capitalisation rate
used.
(ii) Please provide the amount of
contractual commitments for the N/A N/A
acquisition of tangible fixed assets.
(iii) Details of the existence and
carrying amounts of property, plant
and equipment to which the charity N/A N/A
has restricted title or that are
pledged as security for liabilities.
**----- End of picture text -----**
> * The "transfers" row is for movements between fixed asset categories.
**----- Start of picture text -----**
.
**----- End of picture text -----**
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 27 of 50
Section D
(cont)
io : Note 15 Intangible assets
rc 7
## Notes to the accounts
Please complete this note if the charity has any intangible assets 15.1 Cost or valuation
**----- Start of picture text -----**
Research & | Patents and Other Total
development | trademarks
£ £ £ £
At beginning of [the][ year] Po
Additions en
Disposals PO
Atend of the year ee ee
15.2 Amortisation and impairments
**Basis SL SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
Rate] |
15.3 Net book value
Nat book value at the beginning of the
year
**----- End of picture text -----**
## 15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 28 of 50
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
## 15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the carrying amount that would have been recognised had the assets been carried under the f cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) | Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.
(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. ¢ (vi) Please detail the headings in the SOFA in Ses which a charge for amortisation of intangible assets is included.
(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 29 of 50
mee
## sectionD
## Notes to the accounts
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
## * Note 16 Heritage assets
Please complete this note if the charity has heritage assets 16.1 Genera! disclosures for ail charities holding heritage assets
|(i)
Explain the natureand scale of|
|---|
|heritage assets held.|
|(ii)
Explain the policy forthe|
|acquisition, preservation,|
|managementand disposal of heritage|
|assets.|
## 16.2 Cost or valuation
Xe,
|16.2 Cost or valuationvaluation||||||
|---|---|---|---|---|---|
||Heritage asset|Heritage|Heritage asset|Heritage asset||Heritage asset|Total||
||1
2
3
4|||||
||£
£
£
£|||£||
|16.3 Depreciation and impairments||||||
|“Basis|||||Straight Line
("SL") or|
||||||Reducing|
||||||Balance|
|i||||||
|Atbeginning oftheyear
Disposals|es
ee|eeDe
ee||||
|16.4 Net book value||:||||
|Nat bookvalue at the beginning ofthe||||||
|year||||||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 30 of 50
## 16.5 Impairment
**----- Start of picture text -----**
;
**----- End of picture text -----**
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
## 16.6 Revaluation
## If an accounting policy of revaluation is adopted, please provide:
£ &
the methods applied and significant assumptions eee any significant limitations on the valuation
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
||||||Atvaluation |At cost Group|Atvaluation |At cost Group|Total|
|---|---|---|---|---|---|---|---|
||||||GroupA|B||
||||||£|£|£|
|Carrying|amount|atthe|beginning|ofthe||||
|period||||||||
&
» 46.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
|(i)
Explain the reason why heritage|
|---|
|assets have notbeen recognised on|
|the balance sheet.|
|(ii)
Describe the significance and|
|nature of heritage assets.|
|(iii)
Disclose information that is|
|helpful in assessing the value of|
|heritage assets.|
|(iv)
Explain the reason why it is not|
|practicable to obtain avaluation of|
|heritageassets.|
S
7
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 31 of 50
os
## 16.9 Five year summary of heritage assets transactions
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|a|
|Group A|es|
|Group|B|es|es|es|
|Group|C|es|
|Other|es|es|
|Group|A|es|es|
|Group|8|es|
|Group|C|es|
|Other|esssed|
|ee|
|Group|A|es|es|
|Group|
|B|es|es|es|
|Other|es|esss|
|Total|charge for impairment|||
|a|
|Disposals|a|CO|
|Group|esss|
|Other|es|edss|
|Total disposals|a|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 32 of 50
Section D
(cont)
- “
.
## Notes to the accounts
## Note 17
## Investment assets
Please complete this note if the charity has any investment assets.
## 17.1 Fixed assets investments (please provide for each class of investment)
.
€
||Listed
.
investments||Listed
.
investments||Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Total|
|---|---|---|---|---|---|---|---|
|Carrying (fair) value at beginning of||||||||
|period||||||||
|Add: additions to investments during||||||||
|period*||||||||
|Add/(deduct): transfer in/(out) in the||||||||
|period||||||||
|revaluation||||||||
*Please specify additions resulting from acquisitions through business combinations, if any.
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers' best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.
## _. Analysis of investments
“in
**----- Start of picture text -----**
ee
:
**----- End of picture text -----**
Grand total (Fair value at year end+Cost less impairment) Pt
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 33 of 50
‘a 17.3 If your charity holds investment properties, please complete the following note:
eo
(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications
(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
**----- Start of picture text -----**
Analysis of current asset This year Last year
Investments
Cash or cash equivalents es
Listed investments ee
Investment properties a
Social investments ee ee
Other investments ee
Total [Ee
17.5 Guarantees
Please provide details and amount of
any guarantee made to or on behalf
of a third party
**----- End of picture text -----**
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity's aims
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 34 of 50
## 17.6 Concessionary loans
||Amountofconcessionaryloansmade(multe[||[||[||
|---|---|---|---|
||imermateny|ee
a)||
|||a
Description|Thisyear£ | Lastyear£|
||Amount ofconcessionary loans received (Multiple|||
||Signifcentinformationy.|||
||significant information).|||
|BS
3|Terms and conditions eg interest rate, security
provided|||
||Value ofany concessionary loanswhich have|||
||been committed but not taken up at the reporting|||
||date|||
||17.7 Additional information|||
|Cc
«....|Pleaseprovideinformationaboutthe significance
ofinvestments tothe charity's financial position|||
||or performance eg. terms and conditions ofloans|||
||orthe use ofhedging to manage financial risk.|||
||For all investments measured at fairvalue, the|||
||basis for determining the value, including any|||
||assumptions applied when using avaluation|||
||technique.|||
||Where a charity has provided financial assets as|||
||aform of security, the carrying amount ofthe|||
||financial asset pledged as security and the terms|||
||andconditionsrelatingtoitspledge.|||
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 35 of 50
(cont)
Bae
## section D
. Note 18
Stocks
## Notes to the accounts
Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
**----- Start of picture text -----**
Work in
For For resale For For resale progress
distribution distribution
a
Se , ES A
ae SS
18.2 Please specify the carrying amount of any
stocks pledged as security for liabilities
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 36 of 50
(cont)
pee
## ocction D
## Notes to the accounts
## Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
## 19.1 Analysis of debtors
Trade debtors Prepayments and accrued income Other debtors
Total
**----- Start of picture text -----**
This year Last year
£ £
5,600 6,760
2,030 4,911
ee
7,630 11,671
**----- End of picture text -----**
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
o
**----- Start of picture text -----**
This year Last year
Trade debtors ee
Prepayments and accrued income a
Other debtors eee eee
Toll|
**----- End of picture text -----**
ae
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 37 of 50
Section D
Notes to the accounts
(cont)
+
Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.
## 20.1 Analysis of creditors
**----- Start of picture text -----**
Amounts falling due within one year ie after more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable ee ee ee
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 5,806 6,465 ee ee
Taxation and social security 1,785 a ie
Other creditors ee ee ee ee
. total 7208] samt]
**----- End of picture text -----**
20.2 Deferred income Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
**----- Start of picture text -----**
Movement in deferred income account
£ £
Balance at the start of the reporting period a
Amounts added in current period a eee
€_ _ AmountsBalance atreleased the end ofto income the reporting from periodprevious periods Peaa ee
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 38 of 50
Notes to the accounts
(cont)
_ “ Note 21 Provisions for liabilities and charges
## Section D
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity hasa liability of uncertain timing or amount.
## 21.1 Movements in recognised provisions and funding commitment during the period
**----- Start of picture text -----**
This year Last year
£ £
Balance at the start of the reporting period a
Amounts added in current period i i
Amounts charged against the provision in the current period a
Unused amounts reversed during the period a a
Balance at the end of the reporting period porepee ey
**----- End of picture text -----**
## 21.2 Please provide:
This year Last year
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|-|a|brief|description|of any|obligations|on|the|
|balance|sheet and|the|expected|amount and|timing|
|of|resulting|payments;|
|€|- an|indication|of the uncertainties|about the amount|
|or timing|of those|outflows;|and|
|- the|amount|of any expected|reimbursement,|
|stating|the|amount|of any asset that|has|been|
|recognised|for that expected|reimbursement.|
**----- End of picture text -----**
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|This|year|Last year|
|21.3|For any funding|commitment|that|is|not|
|recognised|as|a|liability or provision,|provide|details|
|of commitment|made,|the|time|frame|of that|
|commitment,|any|performance-related|conditions|
|and|details|of how|the|commitment|will|be|funded|
|(with|contracts|for capital|expenditure|separately|
|identified).|
**----- End of picture text -----**
## Na!
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|21.4|Where|unrestricted|funds|have|been|
|designated|to|a fund|commitment,|please|disclose|
|the|nature|of any amounts|designated|and|the|likely|
|timing|of that|expenditure.|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 39 of 50
(cont)
## section D
## Notes to the accounts
**----- Start of picture text -----**
mee
**----- End of picture text -----**
## Note 22 Other disclosures for debtors, creditors and other basic financial instruments
|22.1 Please provide information about the|
|---|
|significance offinancial instruments (eg. debtors,|
|creditors, investments etc) to the charity's financial|
|position orperformance, forexample, the terms and|
|conditions of loans or the use ofhedging to manage|
|financial risk.|
|22.2
Ifthe charity has provided financial assets as a|
|form ofsecurity, the carrying amount ofthe financial|
|assets pledged as security and the terms and|
|conitionsrelatedtoitspledgeshouldbegivenhere.|
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 40 of 50
Section D
Notes to the accounts
(cont)
6 “
a
## Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
## This year
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect|
|describe|any security|provided|in|connection|to the|£|
|liability.|
**----- End of picture text -----**
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Last|Year|
|Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect|
|describe|any security|provided|in|connection|to|the|£|
|liability.|
|Permanent|Endowment|(CL)|to|the|RAF|Central|Fund:|to|
|return|original-|working;|capitalnapif|unit|ever|closes.|49,024|
**----- End of picture text -----**
23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Explain|any|uncertainties|relating|to|the|amount|or|
|timing|of settlement;|and|the|possibilty|of any|
|reimbursement|
|Where|it|is|not|practical|to|make|one|or more|of|
|these|disclosures,|please|state|this|fact|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 41 of 50
Section D
Notes to the accounts
(cont)
_
## Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank Cash Floats Other
ie es en 46,906 93,335 es eee Total [47,106] __ 93,535
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 42 of 50
Notes to the accounts
(cont)
7
## Section D
Note 25 Fair value of assets and liabilities
This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. €°25.2valuePleaseof basicgivefinancialdetailsinstrumentsof the amount(debtors,of changecreditors,in the fair Be investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 43 of 50
(cont)
6
7:
## Section D
## Notes to the accounts
## Note 26 Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
This year Last year Please provide details ofthe nature ofthe event | ff
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 44 of 50
Notes to the accounts
iis RMN
aie
atacand
## Section D
## Note 27
## Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds' figure below should reconcile to 'Total funds’ in the blanace sheet. * Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; andU - unrestricted funds
|funds|||||||
|---|---|---|---|---|---|---|
||||Fund|Expenditure | Transfers ||Gainsand|Fund|
||||balances||losses|balances|
||‘Type FE, EE
RorUR|Purposeand Restrictions|brought
forward
£|£
£|£|carried
forward
£|
|UnrestrictedFunds||Generalfundsfrom daytodayoperations|165,830|99,023
(101,108)
= - ||(49,024),|414,721|
|Other funds|aes
ae ae
Total Funds|
165,830|99,023|
(101,108),=='|
~—*(49,024))—
114,721||||||
:
RAF St. Mawgan T.E. vrence Mess Year Ending 31 May 2023
;
Page 45 of 50
Notes to the accounts
es
## Section D
Note 27 Charity funds (cont) 27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The 'Total funds' figure below should reconcile to ‘Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted
funds
|funds|||||||
|---|---|---|---|---|---|---|
||||Fund||Expenditure | Transfers | Gains and|Fund|
||||balances||losses|balances|
||TypePE,EE
RorUR|Purpose and Restrictions|brought
forward
£||£
£
£|carried
forward
£|
|Unrestricted Funds||General funds fromdaytodayoperations|172,802|93,579|(100,551)i
ae|165,830|
|Other funds|[wa||.
WASS™~C“‘CSC*'L’S<(SNC-C[SSTCT
TotalFunds|
172,802
93,579|||eT
(100,551)a
165,830||
T.E,RAF St._vrenceMawganMess Year Ending 31 May 2023
7os M
\ ae
— ie 46 of 50
oection D
Notes to the accounts
(cont)
meee
## “Note 27 Charity funds (cont)
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|27.3|Transfers|between|funds|
|Reason|for transfer and where|endowment|is|converted|to|Amount|
|income,|legal|power for|its|conversion|
|Between|unrestricted|and|
|restricted|funds|
|Between|endowment and|
|restricted|funds|
|Between|endowment|and|
|unrestricted|funds|
|27.4|Designated|funds|
|‘7|Purpose of the designation|
**----- End of picture text -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 47 of 50
## Section D
## Notes to the accounts
## (cont)
C Note 28 Transactions with trustees and related parties If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
**----- Start of picture text -----**
Amounts paid or benefit value
Name of trustee Legalorder, authoritygoverning (eg Remunerationi Pensiension Red® undancy TOTAL TOTAL
dlocument)f contribution | {includingloss of
office)/
eeee fe
Please give details of why remuneration or other
employment benefits were paid. N/A
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment. NIA
**----- End of picture text -----**
## 28.2 Trustees’ expenses
if the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
No trustee expenses have been incurred (True or False)
**----- Start of picture text -----**
or False) FALSE
,
Tort
**----- End of picture text -----**
**----- Start of picture text -----**
fAccommodafon
**----- End of picture text -----**
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 48 of 50
(cont)
c
## Section D
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
28.3 Transaction(s) with related parties Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true' in the box provided.
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There have been no related party transactions in the reporting period (True or False) FALSE
aoe Amounts
Provision written off
Name of the trustee | Relationship Description of the Balance at for bad .
or related party to charity. transaction(s). Amount periodend. | debts. at reportingduring. Total
OOO Eee periodee end . ed
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In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
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(cont)
wae
~
## ocction D
|Note 29
## Notes to the accounts
## Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please adda separate sheet.
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023
Page 50 of 50
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the Managing** RAF St. Mawgan TE Lawrence Combined Mess **Trustee of:**
|**On accounts for the year**|31stMay 2025|**Charity no**|1167389|
|---|---|---|---|
|**ended**||**(if any)**||
|||||
|**Set out on pages**|CC17a & TAR|||
I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated. **Responsibilities and** As the charity's Managing Trustee, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ **examiner's statement** ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~
I have completed my examination. I confirm that no material matter has come to my attention in connection with the examination ( ~~other than that disclosed in Section B below)~~ which gives me cause to believe that in any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
_._
**Signed:**[(Electronically signed)]
**Date:** 03.11.2025
**Name:** HOWARD NEIL SANDERSON
**Relevant professional** FCIE
1
**Oct 2018**
**IER**
**qualification(s) or body (if any):**
**Address:** Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**